Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1887-01-28
IMPORTANT DECISION OF THE
VTRGTNTA COURT OF APPEALS.

IMPORTANT DECISION OF IIiE
VIRGINIA COURT OF APPEALS.
The Virginia Court of Appeals, last
week, made an important decision on the
question of paying license tax in coupons.
In the cause of the Commonwealth Us.
Jones, Richardson, j., delivering the opln-
ion. 1t held the act of March 4th, 1886,
regulating the granting of licenses. to be
constitutional, and that the mere tender
of coupons cannot, under the decision OF
the U. S. Supreme Court, be held as a pay
memo Of license tax. 1t drew wide dis
tlnction between that act and the acts OF
February 18th and March 18th. 1884. which
U. S. Supreme Court, in the case OF Royal
Us. Virginia. The decision concludes:
1.-The law of Virginia requires the OBJ
tainment OF a license before any person
can sell within her limits, goods, wares, and
merchandise by sample, card, description,
or other representation. These ale articles
which the State has an undoubted right to
tax, either directly or Indirectly, by i'm
posing a license assessment on the business
of selling them. The mode for the obtain
ment of such license is plainly pre-
scIibed by her laws. The conditions upon
which 1t is granted are reasonable and
Just, and demanded by the policy of the
State. Any one selling goods in this State
by sample, &C.. in defiance of her laws,
without the required license, is guilty of a
misdemeanor, and punishable as provided
in her statutes. Therefore, the Judgment
of the Hastings Court sustaining the de-
20 urrer of the defendant to the replication
I 49, w, 70 fhn dnfn Iof
| plea to the indictment against him is er-
roneous and must be reversed, and the
case must be remanded to the said Hus-
| tings Court, to be there further proceeded
with in conformity with the law and the
| views herein expressed"
| This decision OF the Supreme Court Of
| Appeals in placing this class of tax on a
different footing from other tax gives the
matter a different aspect so far as the
State officers are concerned. According
| to it every drummer and other person who
| is now doing business in talS state With
| out a license. upon the strength Of bis
| having rendered coupons for his license
| tax, is violating the law of the State, and
| is liable to the penalties imposed by the
| law. The collecting officer of Richmond
| has given official notice that all persons
| doing business without having paid for
their license tax in money will be reported
to the Common wealth's Attorney for pro-
secution after February 1st. LII Lynch
burg, the operation of levyng fol the
taxes for which coupons have been tender
ed, commenced last Saturday, when
Treasurer Bransford served notice on
forty persons, with seventy more to serve.
| One of the parties who was levied on, at
| once applied to the broker who had sold
him the coupons, but was informed by
him that he did not guarantee purchasers
of coupons against trouble; that the guar
antor was MIR. Cooper and he Was in Eng
land. Many of those levied upon, paid IN
der protest. Before a jury, such guaran-
tee will be about as good as guarantee
against loss from any violation OF the
civil or criminal laws of the State-it Will
bring the coupon buyer just what it cost
, the Misunderstanding. 1t may be re-
marked that there is no relief from this
decision of the Virginia Court of Appeals
by appeal to Judge Bond or any Of the
subordinate Federal Judges, it can only
be interfered with by an appeal to the U
S. Supreme Court itself.